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  2. Accounting Standards Codification - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standards...

    The three primary goals of the codification are "simplify user access by codifying all authoritative U.S. GAAP in one spot, ensure that the codification content accurately represented authoritative U.S. GAAP as of July 1, 2009, and to create a codification research system that is up-to-date for the released results of standard-setting activity."

  3. X12 Document List - Wikipedia

    en.wikipedia.org/wiki/X12_Document_List

    The following is a list of all ASC X12 transaction sets across all releases. [1] X12C: Communications and Controls ... 805 Contract Pricing Proposal 806 Project ...

  4. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    The Financial Accounting Standards Board (FASB) publishes and maintains the Accounting Standards Codification (ASC), which is the single source of authoritative nongovernmental U.S. GAAP. [2] The FASB published U.S. GAAP in Extensible Business Reporting Language (XBRL) beginning in 2008.

  5. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    Designation of AICPA Guides and Statement of Position on Accounting by Brokers and Dealers in Securities, by Employee Benefit Plans, and by Banks as Preferable for Purposes of Applying APB Opinion 20—an amendment FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10: March 1985: Superseded by FAS 111 84

  6. List of Accounting Principles Board Opinions - Wikipedia

    en.wikipedia.org/wiki/List_of_Accounting...

    1971 December 1: APB accounting principles: volume 2: Original pronouncements as of December 1, 1971 full-text: 1972 September 1: APB accounting principles: volume 1: Current text as of September 1, 1972 full-text: 1972 September 1: APB accounting principles: volume 2: Original pronouncements as of September 1, 1972 full-text: 1973 June 30

  7. Numeral prefix - Wikipedia

    en.wikipedia.org/wiki/Numeral_prefix

    binary, ternary, octal, decimal, hexadecimal (numbers expressed in base 2, base 3, base 8, base 10, base 16) septuagenarian, octogenarian (a person 70–79 years old, 80–89 years old) centipede , millipede (subgroups of arthropods with around 100 feet, or around 1 000 feet)

  8. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    The FASB completed in February 2016 a revision of the lease accounting standard, referred to as ASC 842. [1] Separate standards exist for governments and government agencies. Federal government accounting is overseen by the Federal Accounting Standards Advisory Board, whose SSFAS 54 for leases takes effect on October 1, 2023. [2]

  9. Vigesimal - Wikipedia

    en.wikipedia.org/wiki/Vigesimal

    In a vigesimal place system, twenty individual numerals (or digit symbols) are used, ten more than in the decimal system. One modern method of finding the extra needed symbols is to write ten as the letter A, or A 20, where the 20 means base 20, to write nineteen as J 20, and the numbers between with the corresponding letters of the alphabet.